Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 89

Any person who entrusts to another, is entrusted, or acts on its own to engage in advertisement broadcast or publication, or any other promotion activity in the Taiwan Area for any goods, service, or other item of the Mainland Area other than those prescribed in Paragraph 1 of Article 34, or violates Paragraph 2 of Article 34 or the mandatory or prohibitive provisions of the rules governing the management prescribed in accordance with Paragraph 4 of Article 34 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars.Any advertisement referred to in the preceding paragraph, irrespective of who owns or holds it, shall be confiscated.
中文原文 臺灣地區與大陸地區人民關係條例第89條
委託、受託或自行於臺灣地區從事第三十四條第一項以外大陸地區物品、勞務、服務或其他事項之廣告播映、刊登或其他促銷推廣活動者,或違反第三十四條第二項、或依第四項所定管理辦法之強制或禁止規定者,處新臺幣十萬元以上五十萬元以下罰鍰。
前項廣告,不問屬於何人所有或持有,得沒入之。

English translation for reference only; the Chinese text prevails. Not legal advice.